Ruygrok Corp. $($Ruygrok$)$ is primarily a wholesaler of kitchenware products but also sells the items on a retail basis to consumers through a small shop in commercial clients, which represent $95\%$ of its business, are made on $30-$day trade terms. The remaining $5\%$ are sold for cash from its on$-$premises retail For the first three quarters of the year, Ruygrok estimates its allowance for doubtful accounts $($ADA$)$ at $1\mathrm{.}5\%$ of credit sales. At year$-$end, Ruygrok uses the required ADA that it reports on its balance sheet.

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Required

a$.$ Record the journal entry to record the estimate of bad debt expense for the quarter ending March $31.$

b$.$ Prepare a summary journal entry to record the writing off of the bad debts during the year.

c$.$ Prepare summary journal entries to record the recovery of bad debts previously written off.

d$.$ Record the journal entry to record the estimate of bad debt expense for the year$-$ended December $31.$

e$.$ Ruygrok currently estimates its bad debt expense for its first three quarters at $1\mathrm{.}5\%$ of credit sales. Was this a reasonable proxy for its bad debt expense for the year, or should Ruygrok adjust it$?$ Why or why not?